J adViser Construction: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J adViser Construction
Largest movements
- Tangible fixed assets -€6,088
down €6,088 (-39.4%), from €15,447 to €9,359
of which Furniture and vehicles: -€6,008
- Formation expenses -€646
down €646 (-48.6%), from €1,329 to €684
- Receivables within one year +€608
up €608 (+77.0%), from €791 to €1,399
of which Other amounts receivable: +€350
- Cash -€238
down €238 (-82.5%), from €288 to €51
mainly Net result for the year (-€9,340) and Receivables within one year (-€608)
- Profit (loss) carried forward -€9,340
down €9,340 (-39.7%), from -€23,516 to -€32,856
- Trade debts +€1,524
up €1,524 (+220%), from €691 to €2,216
- Other debts +€1,445
up €1,445 (+4.1%), from €35,093 to €36,538
- Gross operating margin +€894
up €894 (+33.3%), from -€2,689 to -€1,794
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,642 | €12,286 | -€6,356 | -34.1% |
| Formation expenses | 20 | €1,329 | €684 | -€646 | -48.6% |
| Fixed assets | 21/28 | €15,447 | €9,359 | -€6,088 | -39.4% |
| Tangible fixed assets | 22/27 | €15,447 | €9,359 | -€6,088 | -39.4% |
| Furniture and vehicles | 24 | €14,814 | €8,806 | -€6,008 | -40.6% |
| Other tangible fixed assets | 26 | €633 | €553 | -€80 | -12.6% |
| Current assets | 29/58 | €1,865 | €2,243 | +€378 | +20.3% |
| Amounts receivable within one year | 40/41 | €791 | €1,399 | +€608 | +77.0% |
| Trade receivables | 40 | €691 | €950 | +€259 | +37.4% |
| Other amounts receivable | 41 | €99 | €449 | +€350 | +353% |
| Cash at bank and in hand | 54/58 | €288 | €51 | -€238 | -82.5% |
| Deferred charges and accrued income | 490/1 | €787 | €794 | +€7 | +0.9% |
| Total equity and liabilities | 10/49 | €18,642 | €12,286 | -€6,356 | -34.1% |
| Equity | 10/15 | -€18,516 | -€27,856 | -€9,340 | -50.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,516 | -€32,856 | -€9,340 | -39.7% |
| Amounts payable | 17/49 | €37,158 | €40,142 | +€2,984 | +8.0% |
| Amounts payable within one year | 42/48 | €35,908 | €38,992 | +€3,084 | +8.6% |
| Trade debts | 44 | €691 | €2,216 | +€1,524 | +220% |
| Suppliers | 440/4 | €691 | €2,216 | +€1,524 | +220% |
| Taxes, remuneration and social security | 45 | €124 | €239 | +€115 | +92.9% |
| Taxes | 450/3 | €124 | €239 | +€115 | +92.9% |
| Other amounts payable | 47/48 | €35,093 | €36,538 | +€1,445 | +4.1% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,150 | -€100 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,734 | €6,734 | = | 0.0% |
| Other operating charges | 640/8 | €614 | €635 | +€21 | +3.4% |
| Gross operating margin | 9900 | -€2,689 | -€1,794 | +€894 | +33.3% |
| Operating profit (loss) | 9901 | -€10,036 | -€9,163 | +€873 | +8.7% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,087 | -€9,217 | +€870 | +8.6% |
| Income taxes | 67/77 | €116 | €123 | +€7 | +5.9% |
| Profit (loss) for the period | 9904 | -€10,203 | -€9,340 | +€863 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,203 | -€9,340 | +€863 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.